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New York Codes, Rules and Regulations

Subchapter A. Sales and Use Taxes

Part 528

Exemptions

Department of Taxation and Finance

528.1General.528.2Food and beverages.528.3Water.528.4Drugs and medicines; medical equipment and supplies.528.5Prosthetic aids.528.6Newspapers and periodicals.528.7Farming and commercial horse boarding operations.528.8Tangible personal property sold by a mortician, undertaker or funeral director.528.9Commercial vessels.528.10Fuel sold to an airline for use in its airplanes.528.11Research and development.528.12The flags of the United States of America and the State of New York.528.13Machinery and equipment used in production; telephone and telegraph equipment; parts, tools and supplies.528.14Tangible personal property sold through coin operated vending machines.528.15Motor vehicles sold by a husband or wife to his or her spouse, or by a parent to his or her child, or by a child to his or her parent.528.16Tangible personal property sold to contractors for use in erecting structures of tax exempt organizations.528.17Tangible personal property sold to contractors for use in repairing real property of tax exempt organizations.528.18Tangible personal property sold by a contractor to a person other than an exempt organization.528.19Sales at private residences.528.20Cartons, containers, and wrapping and packaging materials and supplies.528.21Telephony and telegraphy; telephone and telegraph service.528.22Fuel, gas, electricity, refrigeration and steam and like services used in production.528.23Services on tangible personal property which is delivered out of state.528.24Services rendered by veterinarians.528.25Sales by a railroad in reorganization.528.26Tractors, trailers and semitrailers.528.27Eligible food purchased with food stamps.528.28Tangible personal property donated to exempt organizations.528.29Precious metal bullion sold for investment.